1. Of the disposition imposing global income tax of KRW 445,872,556 (including additional tax) imposed on the Plaintiff on January 3, 2011, 393.

Details of the disposition

A. On July 5, 2002, the Plaintiff agreed with the Plaintiff that the aggregate of nine lots of land in D 75,321 square meters, including 19,751 square meters, in the area of 19,751 square meters, in the form of 6,097,00,000 square meters in nine lots of land in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do. On April 15, 2003, between the joint buyers and the joint buyers on April 15, 2003, 1/3 of the land E 484,283 square meters in land and 19,751 square meters in C miscellaneous land, 18,545 square meters in forest and forest, and 66,637 square meters in forest and forest, among them, shall be owned by the Plaintiff.

B. In around 2005, the Plaintiff: (a) divided the lands that he was owned by himself and sold the lands set forth below Nos. 1 through 8 (hereinafter “transfer land in 2005”) among them; (b) stated only the parcel number as D; (c) omitted the year; and (d) stated only a month.

() The Defendant did not file a comprehensive income tax return. From October 25, 2010 to December 22, 2010, the Defendant conducted an investigation into the Plaintiff’s tax offense and obtained the result that the Plaintiff sold it as follows: (a) the Plaintiff was found to have sold the land purchased (after subdivision) as indicated below; (b) the buyer’s price (including KRW 19,751 square meters and KRW 7,683 square meters and 1 square meters of the lot number on the date of sale of the land (after subdivision).

6. C 28. 29,500,000 square meters C 319,50,000 square meters and 127,500,000 square meters and 3-1,472 square meters and 339,750,000 square meters and 4-1

6. M 226,80,000 square meters- 226,80,000 (including No. 4-2) 5-1 "O 1,399 square meters- 185,60,000 (including No. 5-2) 6-1 " Q 1,639 square meters- 217,00,000 (including No. 6-2) (=T) 23,300 square meters- 4,164/ square meters- 6-2 " U 179 square meters-2 - 3-4,024 square meters - 41,024 square meters- - 210 square meters- 210 square meters - 5-2,000 square meters - 7328,324,000 square meters-135 square meters - G 364,2536,540 square meters-24,75

4. 8. AB 138С A 2,00,000 square meters; 12.1,844 square meters in total; 1,421,364,400 square meters;

C. On January 3, 2011, the Defendant calculated the tax base by deducting the total sales price of KRW 1,421,364,40 as the total sales price in total in 2005, based on the aforementioned investigation result. Here, the acquisition price of KRW 84,081,514, and tax base by deducting the tax base of KRW 7,190,000, brokerage commission for taxes and public charges such as acquisition tax, and KRW 240,00,000, and KRW 85,081,806, which is a half of the hot spring development cost, from the necessary expenses, as the necessary expenses are calculated as KRW 97,451,488.